{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-8/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-8/paragraph-2.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/8/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In paragraph 1 (circumstances in which plan may be entered into: company ceasing to be resident in UK)—\n(a) in subparagraph (1)(b) for “another” substitute “ a relevant ”,\n(b) in subparagraph (5) for “an” substitute “ a relevant ”,\n(c) in subparagraph (6) for “other” substitute “ relevant ”, and\n(d) in subparagraph (7) at the end insert\n“;\n“relevant EEA state” means an EEA state that is—\n(a) a member of the European Union, or\n(b) a party to an agreement with the United Kingdom that provides for mutual assistance equivalent to that provided for by Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/8/paragraph/2",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}